CATOOSA COUNTY, GEORGIA
GENERAL FUND EXECUTIVE SUMMARY
For The Seven Months Ended April, 2008
58.34% of Fiscal Year
					Variance / Favorable (Unfavorable)
			% of		To				To
	Amount		Budget		Budget				Prior Year
REVENUES:	$13,681,977		58.81%		$111,232		0.82%		$221,842	1.65%
EXPENDITURES:	$12,672,322		55.95%		$538,951		4.08%		($1,204,825)	-10.51%
EXCESS (DEFICIENCY) REVENUES / EXPENDITURES	$  1,009,655				$650,184				($982,983)
OTHER FINANCING SOURCES (USES):
CAPITAL LEASES:
CAPITAL LEASE PROCEEDS	$0				($105,000)				($180,000)
CAPITAL LEASE / PROPERTY EXPENDITURES	$0				$0				$180,000
CURRENT OPERATING TRANSFERS (OUT):
911-OPERATION	($256,613)				($60,505)				($161,446)
STORM WATER MANAGEMENT	($8,900)				($8,900)				($8,900)
SOLID WASTE MANAGEMENT	($101,457)				$166,906				$16,949
INERT LANDFILL & RECYCLING	$0				$0				$0
EXCESS (DEFICIENCY) OF REVENUES & OTHER
SOURCES OVER EXPENDITURES & OTHER( USES)	$     642,685				$642,685				($1,136,380)
FUND BALANCE:
BEGINNING	$  7,851,657
ENDING	$  8,494,342
FUND BALANCE DETAIL:
RESERVED FOR CAPITAL LEASES	$  2,887,789
RESERVED FOR ENCUMBRANCES	$      31,780
RESERVED FOR INVENTORY	$      64,478
RESERVED FOR PREPAID	$     167,334
RESERVED FOR LANDFILL REPAIR & MAINTENANCE	$  1,125,069
RESERVED FOR COMPENSATED ABSENCES	$     259,895
UNDESIGNATED	$  3,957,997
TOTAL FUND BALANCE	$  8,494,342
REVENUES
BEFORE OTHER FINANCING SOURCES & OPERATING TRANSFERS
Revenues for the seven months ended April, 2008 were $13,681,977, or 58.81% of budget. Therefore, more than the budgeted revenue by
$111,232, or .82% . The major contributors to the favorable variance were General Property Taxes $70,372, Charges for Services $77,380,
Investment Income $50,541, Tax Commissioner $21,928 and Roads and Bridges $137,130. The favorable variances were partially offset
by unfavorable variances in Local Option Sales and Other Taxes ($120,064), Other Financing Sources ($14,583), Probate Court ($14,397),
Sheriff Administration ($59,852), Recreation ($20,751) and Colonnade ($17,634).  Revenue was favorable to Prior Year $221,842, or 1.65%.
The major contributors to the favorable variance were Local Option Sales and Other Taxes $149,093, Federal Government Grants $16,127,